The Kerala High Court allowed the fresh plea for provisional release despite Goods and Service Tax (GST) confiscation proceedings.
The bench of Chief Justice Nitin Jamdar and Justice Basant Balaji in a case that raises critical questions about the scope of provisional release under GST law, has permitted assessee, Ashok Parasuram Uthale to file a fresh application for the release of seized goods, even though confiscation proceedings under Section 130 of the CGST/SGST Act were already underway.
The petitioner/assessee had first attempted to submit an application in September 2024, which he claims was not accepted. A later effort to serve the application by post in June 2025 was also inconclusive. The petitioner was willing to file a fresh application.
The department argued that once proceedings under Section 130 commence, no application for provisional release is maintainable under Section 67. The petitioner’s side countered by relying on the Gujarat High Court’s decision in Dhanlaxmi Metals v. State of Gujarat, which permitted such applications.
The Court, after hearing both sides, directed that the appellant may file a fresh application within a week. The relevant authority must then decide the application within two weeks, taking into account the petitioner’s legal submissions and the cited judgment.
The appeal was disposed of with the clarification that an adverse order would not preclude the petitioner from pursuing further remedies.
Case Details
Case Title: Ashok Parasuram Uthale Versus The Intelligence Officer
Case No.: WA No. 778 Of 2025
Date: 01/07/2025
Counsel For Petitioner: Sivankutty S., S.Suresh Babu
Counsel For Respondent: M.M.Jasmine, Government Pleader
